Facts of the Case

  • The petitioner initially filed a writ petition under Article 226.
  • During earlier proceedings, counsel for the petitioner submitted that the writ petition be withdrawn since the assessment order had been passed.
  • The Court allowed withdrawal with liberty to avail appropriate remedies under law.
  • Subsequently, the petitioner filed a statutory appeal against the assessment order.
  • Despite this, the petitioner filed the present application seeking recall of the withdrawal order dated 30.05.2023.

Issues Involved

  1. Whether a recall application is maintainable after withdrawal of a writ petition with liberty to pursue alternate remedies?
  2. Whether filing of a statutory appeal bars recall of the earlier withdrawal order?

Petitioner’s Arguments

  • The petitioner sought recall of the earlier order dated 30.05.2023.
  • Implicit contention: reconsideration of withdrawal despite availability of alternate remedy.

Respondent’s Arguments

  • The respondents opposed the recall application.
  • It was highlighted that:
    • The petitioner had voluntarily withdrawn the writ petition.
    • A statutory appeal had already been filed, making the recall application redundant and without merit.

Court’s Findings / Order

  • The Court observed that:
    • The petitioner had withdrawn the writ petition with liberty to pursue remedies under law.
    • The petitioner had already exercised such liberty by filing a statutory appeal.
  • Held:
    • The recall application is completely without merit.
  • Order:
    • The application was dismissed. 

Important Clarifications

  • Once a writ petition is withdrawn with liberty and a statutory remedy is already availed, recall of the withdrawal order is generally not maintainable.
  • Courts discourage parallel or duplicative proceedings when statutory remedies are invoked.
  • The decision reinforces judicial discipline in tax litigation and procedural consistency.

Link to download the order -

https://delhihighcourt.nic.in/app/showFileJudgment/60802082023CW76352023_093134.pdf

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